The Supreme Court, of the corporate United states, decides Low v. Austin: States may NOT assess a property tax against items on which an import duty has been paid, until after the items are prepared for resale.
[added 5/7/2022] Thanks to Bill Holmes for this entry.
Subsequent Events:
Authority:
Article I, Section 10 [Clause 2]
ccc-2point0.com/constitution-for-the-united-states
References:
Low v. Austin, 80 U.S. 13 Wall. 29 (1871).
supreme.justia.com/cases/federal/us/80/29/